Partnerships and personal expense

[meffordtax]

I’ve got a client that gets a K-1 from a farming partnership. He bought additional farm equipment personally that he uses on the farm and wants to put that on his personal return. Do I just put this on schedule F or does it have to go through the partnership?

[dascpa]

Are you familiar with UPE?

[The_AntiTax_Man]

@meffordtax  he could use Schedule F if the farming partnership pays him machine hire for use of the machinery that he bought for use on the farm.